Supreme Court · 1996 INSC 1028 · Decided 10 September 1996
M/S. Ranadey Micronutrients ETC. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1028 · [1996] SUPP. 5 S.C.R. 755
- Case number
- CIVIL APPEAL No. 5404/1993
- Decided
- 10 September 1996
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Ac~ 1944-Central Excise Tariff-Heading 31.05 ''fer- tilisers"-38.08 "plant growth regulators" 38.2:T-"residual products of chemical or allied industlies, not elsewhere specified"-Circulars issued by the Central Board of Excise and circula,-.../f later circular contrary to statute it must be withdrawn-Wlzile it remains in operation Revenue is bound by it-lt does not lie in the mouth of Revenue to repudiate a circular issued by the Board on the basis that it is inconsistelll with a statutory provision. D CIVIL APPELLATE
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)